IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder. View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files. IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent. Enter a term in the Find box. Click the Search button. Showing 71876 - 71900 of 74989Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199938023 9100.00-00 Extension of Time for Making Certain Elections 09/24/1999 199938022 831.03-00 Whether Company Qualifies as Insurance Company 09/24/1999 199938021 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/24/1999 199938021 355.01-00 Spin-Off 09/24/1999 199938021 368.04-00 Assets for Control of Transferee (Type "D") 09/24/1999 199938020 1362.01-03 Late Elections 09/24/1999 199938019 1502.20-00 Loss Disallowance Rule 09/24/1999 199938019 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 09/24/1999 199938018 263.10-00 Protective Payments 09/24/1999 199938017 9100.00-00 Extension of Time for Making Certain Elections 09/24/1999 199938017 7701.00-00 Definitions 09/24/1999 199938016 6223.04-00 Failure to Provide Notice 09/24/1999 199938015 1362.01-03 Late Elections 09/24/1999 199938014 3231.01-00 Employers v. Not Employers 09/24/1999 199938013 3121.02-08 Services of Ministers or Members of an Order 09/24/1999 199938013 3401.02-01 Exclusions From Wages 09/24/1999 199938012 1362.02-03 Passive Investment Income 09/24/1999 199938011 1362.01-03 Late Elections 09/24/1999 199938010 1362.01-03 Late Elections 09/24/1999 199938009 1362.01-03 Late Elections 09/24/1999 199938008 3231.01-00 Employers v. Not Employers 09/24/1999 199938007 367.06-00 Transfer of Foreign Branch with Previously Deducted Losses Under Section 367(a) 09/24/1999 199938007 367.30-00 Transfers of Intangible Property to Foreign Corporations Under Section 367(d) 09/24/1999 199938007 904.05-02 Dispositions 09/24/1999 199938007 904.05-04 Overall Foreign Loss Accounts 09/24/1999 Pagination First page « First Previous page Previous … Page 2872 Page 2873 Page 2874 Page 2875 Current page 2876 Page 2877 Page 2878 Page 2879 Page 2880 … Next page Next Last page Last »
